This invention relates to a child resistant dispensing closure for necked containers and, more particularly, to a push-pull closure with a child resistant dispensing spout. There are a wide variety of child resistant packages where at least one feature of the closure has a child resistant aspect. Such prior art disclosures, as found in U.S. Pat. Nos. 4,358,031 to Lohrman, and 4,314,656 to Kessler, require the squeezing of the skirt of the outer member to permit rotation of the outer member relative to a container or fitment to effect opening of the dispensing spout that is positioned inside the closure. In one case, axial pulling of the closure relative to the dispensing spout is accomplished while in the other patent partial unthreading of the outer closure exposes the interior of the spout. The push-pull dispensing closure without any child resistant feature is described in U.S. Pat. No. 3,885,712 to Libit, dated May 27, 1975.